The last option is the most accurate. Here is how you can solve it:
1) Turn fractions into decimals
2/3 =0.666666667
1/4 =0.25
1/4 =0.25
2/3 =0.666666667
2) Multiply
0.666666667 x 50 = 33.333333...
0.25 x 48 = 12
0.25 x 50 = 12.50
0.666666667 x 48 = 32
3) To find what 66% of 47 is, you turn 66% into a decimal and multiply it by 47.
0.66 x 47 = 31.02
66% or 47 is 31.02
2/3 x 48 equals 32, and since it is the closest to 31.02. Therefore, the last option is the best option.